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(영문) 대법원 2010. 11. 11. 선고 2010두16585 판결

예금이 인출되어 납세자 명의 은행계좌로 인출된 경우 증여로 추정됨[국승]

Case Number of the immediately preceding lawsuit

Jeonju District Court Decision 2010Nu141 (2010.07.02)

Case Number of the previous trial

Cho High 208 Mine0185 (Law No. 24, 2008)

Title

be presumed to be a donation in case a deposit has been withdrawn and has been withdrawn from a bank account under the taxpayer’s name.

Summary

It is presumed that the money used for the repayment of the construction payment is donated, as the deposit in the name of the donor was withdrawn, and deposited into the bank account in the name of the taxpayer.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by